<html xmlns="http://www.w3.org/1999/xhtml">
<body>

<table border="1">
  <tbody>
    <tr>
      <td>A</td>
      <td rowspan="3" colspan="0">B</td>
    </tr>
    <tr>
      <td colspan="2">C</td>
      <td>D</td>
    </tr>
  </tbody>
</table>


</body>
</html>
